Macau or Macao is a special administrative region on the western side of the Pearl River estuary in southern China. With a population of 653,100 and an area of 32.9 km2 (12.7 sq mi), it is the most densely populated region in the world.

Capital: Macau (Beijing)

Currency: Macau Pataca

Timezone: UTC+8

Corporate tax rate: First 600.000 MOP tax free, then 12%

Personal tax rate: First 144.000 MOP free. Then 7 to 12%

Capital gains tax: regular tax rate.

VAT: None

Tax residence: No formal law, but everyone holding a national identity card and/or a work permit is considered a tax resident

CFC Rules: No

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